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Admission Test Financial-Accounting-Reporting問題集

Financial-Accounting-Reporting

試験コード:Financial-Accounting-Reporting

試験名称:Certified Public Accountant (Financial Accounting & Reporting)

バージョン:V12.35

最近更新時間:2021-06-12

問題と解答:161 Q&As

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質問 1:
Earnings per share data should be reported on the income statement for:

A. Option C
B. Option D
C. Option A
D. Option B
正解:D

質問 2:
Foy Corp. failed to accrue warranty costs of $50,000 in its December 31, 1992, financial statements. In addition, a $30,000 change from straight-line to accelerated depreciation was made at the beginning of 1993. Both the $50,000 and the $30,000 are net of related income taxes. What amount should Foy report as prior period adjustments in 1993?
A. $80,000
B. $30,000
C. $0
D. $50,000
正解:D

質問 3:
During the first quarter of the calendar year, Worth Co. had income before taxes of $100,000, and its effective income tax rate was 15%. Worth's effective annual income tax rate for the previous year was 30%. Worth expects that its effective annual income tax rate for the current year will be 25%. The statutory tax rate for the current year is 35%. In its first quarter interim income statement, what amount of income tax expense should Worth report?
A. $30,000
B. $35,000
C. $15,000
D. $25,000
正解:D

質問 4:
On January 2, 1993, Quo, Inc. hired Reed to be its controller. During the year, Reed, working closely with Quo's president and outside accountants, made changes in accounting policies, corrected several errors dating from 1992 and before, and instituted new accounting policies.
Quo's 1993 financial statements will be presented in comparative form with its 1992 financial statements.
This question represents one of Quo's transactions. List A represents possible clarifications of these transactions as: a change in accounting principle, a change in accounting estimate, a correction of an error in previously presented financial statements, or neither an accounting change nor an accounting error.
Item to Be Answered
Quo manufactures heavy equipment to customer specifications on a contract basis. On the basis that it is preferable, accounting for these long-term contracts was switched from the completed-contract method to the percentage-of-completion method.
List A (Select one)
A. Neither an accounting change nor an accounting error.
B. Change in accounting principal.
C. Change in accounting estimate.
D. Correction of an error in previously presented financial statements.
正解:B

質問 5:
On December 2, 20X1, Flint Corp.'s board of directors voted to discontinue operations of its frozen food division and to sell the division's assets on the open market as soon as possible. The division reported net operating losses of $20,000 in December and $30,000 in January. On February 26, 20X2, sale of the division's assets resulted in a gain of $90,000. Assuming that the frozen foods division qualifies as a component of the business and ignoring income taxes, what amount of gain/loss from discontinued operations should Flint recognize in its income statement for 20X2?
A. $90,000
B. $0
C. $40,000
D. $60,000
正解:D

質問 6:
Wilson Corp. experienced a $50,000 decline in the market value of its inventory in the first quarter of its fiscal year. Wilson had expected this decline to reverse in the third quarter, and in fact, the third quarter recovery exceeded the previous decline by $10,000. Wilson's inventory did not experience any other declines in market value during the fiscal year. What amounts of loss and/or gain should Wilson report in its interim financial statements for the first and third quarters?

A. Option C
B. Option D
C. Option A
D. Option B
正解:C

質問 7:
On December 31, 20X2, the Board of Directors of Maxy Manufacturing, Inc. committed to a plan to discontinue the operations of its Alpha division. Maxy estimated that Alpha's 20X3 operating loss would be $500,000 and that the fair value of Alpha's facilities was $300,000 less than their carrying amounts.
The estimate for 20X3 turned out to be correct. Alpha's 20X2 operating loss was $1,400,000, and the division was actually sold for $400,000 less than its carrying amount. Maxy's effective tax rate is 30%.
In its 20X3 income statement, what amount should Maxy report as loss from discontinued operations?
A. $420,000
B. $600,000
C. $500,000
D. $350,000
正解:A

質問 8:
During a period when an enterprise is under the direction of a particular management, its financial statements will directly provide information about:
A. Both enterprise performance and management performance.
B. Management performance but not directly provide information about enterprise performance.
C. Enterprise performance but not directly provide information about management performance.
D. Neither enterprise performance nor management performance.
正解:C

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このFinancial-Accounting-Reporting1冊で確実にマスターしました。本書で重要ポイント,テクニックを身に付ければ合格がグッとが近づきると思います

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